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2014 (5) TMI 337 - HC - VAT and Sales TaxLevy of penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 when the declaration form ST 18-A under Rule 53 r/w Section 81 was not completely filled up – mens rea - Opportunity of being heard - Held that:- Judgment in Guljag Industries Versus COMMERCIAL TAXES OFFICER [2007 (8) TMI 344 - SUPREME Court] followed - Object behind enacting Section 78(5) is to emphasise loss of revenue and to provide a remedy for such loss - Section 78(2) is a mandatory provision and goods put in movement under local sales, imports, exports or inter-state transactions have to be supported by requisite declaration - mens rea is not an essential ingredient for contravention of Section 78(2) and breach of Section 78(2) would attract levy of penalty u/s 78(5) in cases where goods in movement have travelled with an incomplete form No. 18-A/18-C - If by mistake some of the documents were not readily available at the time of checking, the principles of natural justice might require opportunity being given to produce the same - The orders passed the Board, DC(A) as well as Assessing Authority quashed and provided opportunity of being heard to the assessee u/s 78(2) – Decided in favour of Revenue.
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